Keyword: «budget revenues and expenditures»

In this article shows main features of enterprise budgeting, shortcomings in the planning of action of the company, given the tasks of budgeting and systems of control over budget performance.

In the course of the study, the authors noted that in recent years the role of regional and local budgets has been increasing, the scope of their application has expanded due to the expansion of the rights of regional and local authorities. Therefore, it is necessary to more carefully approach the system of forming the regional budget. The assessment of the regional budget of the Smolensk region revealed the all-Russian problem, when the regional budget revenues are gradually increasing against the background of a general increase in budget expenditures, while the size of inter-budget transfers from the federal budget is decreasing. In this regard, it becomes urgent to optimize government guarantees, without which further cuts in the regional budget will negatively affect socio-economic development.